Some of our Ancestors who either worked the land or owned it had to pay the tax
UK land Tax Redemption 1798
Governments are always in need of money and particularly so in 1692 
as this country was at war with France. 
This was another tax to raise the necessary finance. 
It replaced the old Commonwealth monthly assessments.
  • The amount paid was based on this valuation regardless of any rental increases which happened subsequently.
    • Who paid the tax?
  • In general this was the owner although some occupiers (as part of their rental agreement)
  •  paid it and then consequently paid less rent.
  • What was taxed?
  • Land, tithes, some buildings, some salaries, pensions and investments.
  • Land etc. valued at less than £1 was not taxed.
  • What was the tax rate?
  • It varied annually from 1/- to 4/- shillings per £1 of valuation.
  • In 1700 it was 2/-,
  • In 1767 it was  3/-
    In 1786 it was  4/-.
  •  You had to be registered in the Land Tax assessment to vote.
  • Not everyone who was registered could vote.
  • 1798 - New act passed
  • Tax rate set at 4/- per £1 of valuation (which equals 20%).
  • Printed forms appear (from 1799) with the following headings.
  • Names of proprietors (written alphabetically)
  • Names of occupiers (not always present)
  • Sums assessed and exonerated (rent and amount)
  • Sums assessed and not exonerated (rent and amount);
  • Sums assessed on personal estates
  • Sums assessed on offices
  • Total of yearly payments
  • Quarterly payments.
  • Possible to redeem by paying 15 times the yearly amount (ie. 5 times the valuation)
  •  so that no more taxes were payable.
  •  Once this was done the land appeared under the exonerated heading.
  • If no record for a parish exists in the 1800's or later it may indicate that all the land was exonerated.
  • The land tax year started on 5th April.
  • And we still pay them today!!!!
Alice Myerscough 1740 - 1801
Ann Myerscough -1807
Edward Myerscough 1752 - 1820
Elizabeth Myerscough 1738 - 1806
James Myerscough 1746 -1814
James Myerscough 
John Myerscough Forest of Bowland
Robert Myerscough of Woodplumpton
Simon Myerscough 1751 - 1804